Agronomy journal, Vol. 74 No. 5-6, 2012.
Preliminary communication
AGRICULTURAL PRODUCERS PERCEPTIONS OF THE FARM ACCOUNTING DATA SYSTEM (FADS)
Ana Crnčan
orcid.org/0000-0002-9320-8550
; Poljoprivredni fakultet Sveučilišta J.J. Strossmayera u Osijeku, Osijek, Hrvatska
Ljubica Ranogajec
orcid.org/0000-0003-2941-1981
; Poljoprivredni fakultet Sveučilišta J.J. Strossmayera u Osijeku, Osijek, Hrvatska
Abstract
Prior to the accession of Croatia to the European Union, there are many changes required in the agricultural sector, such as implementation of the Farm accounting data system by all agricultural producers dealing with commercial agriculture. The aim is to monitor and evaluate production parameters, as well as economic and financial results of production and overall agricultural business. Within this study, the survey was carried out by a direct method to assess the level of awareness of agricultural producers of implementation of the mentioned system. The survey focused on family farms operating in the areas of Vukovar-Srijem and Osijek-Baranja counties. The survey results indicate that 85% of producers had no information on the introduction of FADS. Only 28% of producers stated that they recognized benefits of accounting data records, and remaining 72% of examinees practiced accounting only because it was legally binding, but they did not recognize benefits of accounting data for planning and organisation of their production. Besides lacking the accurate information for production planning, agricultural producers often do not keep records of basic business operations. There is a need to continuously train agricultural producers and to establish cooperation with relevant institutions in order to introduce them to current trends and possibilities for improvements of production results. Agricultural producers that regularly record accurate data on their own activities are able to control and improve their business results by means of feedback reporting, and are also more successful in reaching right business decisions.
Keywords
agricultural producers; Farm accountancy data system; business results
Hrčak ID:
101634
URI
Publication date:
24.4.2013.
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